9911796707
TMI BlogExemption to certain specified goods falling under Chapter 76X X X X Extracts X X X X X X X X Extracts X X X X ..... ule to the Central Excise Tariff Act, 1985 (5 of 1986) as are specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon which is specified in the said Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table, subject to the conditions, if any, laid down in the corresponding entry in column (5) thereof. THE TABLE S. No. Heading No./sub-heading No. Description of goods Rate Conditions (1) (2) (3) (4) (5) 1. 76.01 and 7616.90 Unwrought aluminium, whether or not alloyed and cast articles of aluminium Nil If, manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e less rupees two thousand and two hundred per tonne. If manufactured from goods falling within Chapter 76 of the said Schedule on which the duty of excise leviable under the said Schedule or additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid. 7. 76.05 Aluminium wire other than aluminium wire of thickness 3.25 mm or more) Nil - - - 8. 76.06 and 76.07 Aluminium plates, sheets (including circles), strip and foil. Nil If produced in ordnance factories belonging to the Central Government and intended for consumption by the ordnance factories or for supply to the Central Government Departments. 9. 76.06 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d or formed aluminium foils Nil If manufactured from plain aluminium foil on which the duty of excise leviable under the said Schedule or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has been paid. 14. 76.07 Aluminium foils subjected to any one or more of the following processes, namely :- Nil If manufactured from foils on which the duty of excise leviable under the said Schedule or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid. (a) cutting to shape; (b) embossing; (c) perforation 15. 76.07 Aluminium foils subjected to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - - - 19. 7604.21, 7604.29, 7604.30, 76.08 76.09 Aluminium extrusions, square tubes and round tubes of aluminium. Nil If, - (i) used in the manufacture of - (A) artificial limbs; or (B) any of the following rehabilitation aids, namely :- (1) Somi-Brace, (2) Ash Brace, (3) Taylor Brace, (4) Four Post Collars, (5) Thumb Splint/finger Splint, (6) Axilla crutches, (7) Elbow Crutches, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inium foil taken for the process of manufacture by a manufacturer in one or more factories during any financial year exceeds five metric tonnes, the exemp tion under this notification for that year shall be limited only to so much of the processed aluminium foils as are manufactured from five metric tonnes of aluminium foils so taken for processing. Explanation 1. - For the purposes of this notification, the weight of five metric tonnes specified in column (5) against Sl. No. 15 of the said Table shall be the net metal weight of foil, that is to say, the weight of the foils after excluding the weight of coating or lacquering or backing or re-inforcing materials, if any, contained in such foils. Explanation II. - For the purposes of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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